If you plan to buy equipment, furniture, computers, or other personal property for your business, you can now deduct the full cost of such property in a single year, without limits due to the One Big Beautiful Bill Act (OBBBA).  For manufacturers, the OBBBA goes even further by creating a new 100 percent deduction for factories and other production-related real estate. This is all due to the reinstatement of 100% Bonus Depreciation. Bonus depreciation lets you deduct a proper